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    Income Tax

    Principle of grossing up u/s 195A - TDS u/s 195 - the obligation...

    Grossing Up Rule: Tax Paid by Assessee for University of Warwick Must Be Added to University's Income u/s 195A.

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    Income TaxSeptember 1, 2018Case LawsHC

    Principle of grossing up u/s 195A - TDS u/s 195 - the obligation to pay the tax is on the University of Warwick and since the assessee in terms of the agreement agreed to pay the taxes, the same has to be necessarily added to the income of the University of Warwick and therefore, the principle of grossing up has to be applied.

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